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Potential New Problems in Optimizing State Revenue

Universitas Indonesia > News > Faculty of Administration News > Potential New Problems in Optimizing State Revenue

Depok, June 27th 2023. As a form of implementation of Law Number 7 Year 2021 concerning Harmonization of Tax Regulations, integration has been carried out using the Resident Identification Number (NIK) as the Taxpayer Identification Number (NPWP). The purpose of this integration is to make it easier for the Directorate General of Taxes (DGT) to monitor people who meet the criteria as taxpayers.

Nevertheless, the use of NIK as NPWP can raise a problem in optimizing state revenue, namely the Tax Return (SPT) belonging to the taxpayer, which should be confidential, can be widely disseminated.

The legal basis for NIK is Law Number 24 Year 2013 concerning Population Administration. This NIK is used by the community for organizing documents and population data for the benefit of public services. Meanwhile, NPWP is a number given to taxpayers as an identity to carry out their tax rights and obligations.

“Therefore, if the NIK is for population and citizenship data, the NPWP is for financial data,” said Hadi Poernomo, Chairman of the BPK RI for the 2009-2014 period when speaking in a webinar entitled “Towards a Single Identification Number: Using NIK as NPWP, Is It Enough?” “There is a considerable gap between the two. Apart from the function, there is a contradiction between the regulations that bind the NIK and the NPWP,” continued Hadi. Article 34 of the General Tax Provisions Law (UU KUP) emphasizes that annual SPT is prohibited from being disseminated either by authorized officials or by experts.

“Meanwhile, Article 44E of the Law on the Harmonization of Tax Regulations (UU HPP) indicates that confidential data can allegedly be widely disseminated to parties outside the DGT,” said Hadi. The integration of NIK and NPWP data makes it clear that there are data problems that have actually been resolved with the Tax Data Bank through Article 35A of Law Number 28 Year 2007 concerning KUP. Article 35A stipulates that the Central Government, Regional Governments, Institutions, Associations, and other parties are required to provide data and information on taxation to the DGT.

“However, it seems that this regulation has not been used even though the data in the Tax Data Bank is far more complete when compared with integrating NIK with NPWP,” continued Hadi. With the Tax Data Bank (SIN), the government should no longer complain about the lack of taxpayer data and tax coverage. This is because all of that work can be done by the Tax Data Bank using the link and match method. “SIN is not just an administrative reform but an administrative transformation to achieve fiscal independence,” said Hadi.

Meanwhile, Professor of Taxation Public Policy at the Universitas Indonesia (UI) Prof. Dr. Haula Rosdiana, M.Si, said that tax administration is the key to success in taxation because good tax policies, if not supported by good tax administration, will cause problems. This problem is not limited to technical aspects, but also a more substantive aspect, namely how taxes allow the country to live healthy, and bring prosperity to the people in a fair and equitable manner.

“This NIK and NPWP integration policy is weak in its methodology due to neglected policy research. The real tax policy has a broader meaning than simply changing the NPWP to become NIK or using NIK as NPWP,” said Prof. Haula.

The law mandates the realization of a Single Identity Number (SIN) to build a better taxation system that guarantees fiscal independence. Tax is the blood of the state and various countries have directed a tax data bank or SIN policy. “SIN can be an administrative instrument to ensure social justice for all people,” continued Prof. Haula at the webinar which took place on 3/6 and was held by the Politics of Taxation, Welfare and National Resilience (POLTAX) Research Cluster at Universitas Indonesia.

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